MAJOR CHANGES TO CUSTOMS LIABILITY!
"IMPORTER OF RECORD" WILL BE JOINTLY LIABLE FOR PAYMENT OF DUTIES AND TAXES
On January 1, 2026, amendments to subsection 17(3) of the Customs Act (“CA”) come into force that make the “importer of record” jointly liable with the owner of the goods for duties and taxes on imports.
This development will impact customs brokers in the freight forwarding industry who have enjoyed protection from customs liability for the past few years.
Following the coming into force of these amendments, there may no longer be any escape of liability for duties when a broker identifies itself as the “importer” (i.e., using its name and business number to obtain release of an import from the Canada Borde Services Agency (the “CBSA”)).